Kolb’s learning style inventory is based on the concept of experiental learning theory, which defines learning as a process of acquiring knowledge created through the transformation of experience.

Four different types of learner are distinguished: convergers, who gain knowledge by abstract conceptualization and active experimentation; divergers, who use concrete experience and reflective observation; assimilators, who tend to learn by abstract conceptualization and reflective observation; and accommodators, who prefer concrete experience and active experimentation. The LSI examines the preference of the individual for learning in the context of these four learning styles.